Analysis of Regulatory and Legal Framework for Accounting and Control of Export and Import Operations

The article thoroughly substantiates the relevance of regulatory and legal frameworks governing the accounting and control of export and import operations in Ukraine within the context of European integration and economic globalization. It emphasizes that effective regulation of foreign economic activity is critically important for ensuring the state's economic security, facilitating the development of international trade, and attracting foreign investment into Ukraine's economy. A detailed analysis of the current legislative base regulating the accounting and control of export and import operations was conducted. The provisions of the Tax Code of Ukraine concerning the taxation of foreign economic operations, including issues of tax base determination, tax rate application, and tax reporting, were reviewed. Particular attention was paid to the analysis of the Customs Code of Ukraine, which regulates customs control procedures, goods declaration, and other aspects of customs clearance. The regulatory acts of the National Bank of Ukraine, establishing requirements for currency control, including the procedure for currency operations, limits on foreign currency transfers, and reporting on currency transactions, were also examined.